Tax liability timing: UTGST to be declared in the tax period containing issuance of completion certificate or first occupation. Amends the Union Territory Tax (Rate) notification to require that UTGST liability linked to issuance of a completion certificate or first occupation be declared in a tax period not later than the tax period in which the date of issuance of the completion certificate or the date of first occupation, whichever is earlier, falls, and substitutes the phrase ', who shall' for the prior wording.